Last year, 20 states raised taxes toovercome revenue shortfalls, and that'saffecting decisions that many retirees aremaking about where to live. Accordingto a study from the Tax Foundation,New Yorkers still have the heaviest taxburden, based on the percentage ofincome that goes to state and localtaxes (12.9%). The District of Columbiawould be right after New York withits district and local taxes. Alaska, at6.3%, is still the most tax-friendly state.Other states made large moves on thelist of top tax-burdened states (ie, combinedstate and local taxes). Ohio, forinstance, went from number 14 to numberthree due to its boost in sales,cigarette, and gasoline taxes. Iowa wentthe other way, from number 17 to number28, after enacting several tax cuts. IfAlaska isn't the ideal retirement spot foryou, some other tax-friendly states areNew Hampshire, Delaware, and Tennessee.For the complete report, visit www.taxfoundation.org/statelocal.html.